No person may provide tax preparation services for Alabama income tax returns, unless an IRS issued Preparer Tax Identification Number is provided by such preparer when submitting a return and signing as a paid preparer.
Structure Code of Alabama
Title 40 - Revenue and Taxation.
Article 21 - Alabama Taxpayer Protection and Assistance Act.
Section 40-18-440 - (Effective for Tax Returns Due on or After January 1, 2018) Short Title.
Section 40-18-441 - (Effective for Tax Returns Due on or After January 1, 2018) Purpose.
Section 40-18-442 - (Effective for Tax Returns Due on or After January 1, 2018) Definitions.
Section 40-18-445 - (Effective for Tax Returns Due on or After January 1, 2018) Enforcement.